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Rosina Barker

As seen in: JD Supra, The National Law Review, Lexology
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Articles

IRS Proposes Regulations on Expanded Definition of Covered Employee Under Code Section 162m | JD Supra

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By Rosina Barker, Timothy Durbin, Mary B. Hevener
| JD Supra
Section 162(m) of the Internal Revenue Code prohibits a publicly held corporation from taking compensation-related tax deductions with respect to the compensation of a “covered employee” to the extent the compensation exceeds $1 million in a tax year. The definition of “covered employee” under Section 162(m) was expanded by the Tax Cuts and Jobs Act (TCJA) in 2017 and was expanded further by the American Rescue Plan Act (ARPA) in 2021.
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IRS Proposes Regulations on Expanded Definition of Covered Employee Under Code Section 162(m)

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By Mims Maynard Zabriskie, Rosina Barker, Mary B. Hevener, Emily Jordan Verified, Gina L. Lauriero, Timothy Durbin
| Lexology Verified
Section 162(m) of the Internal Revenue Code prohibits a publicly held corporation from taking compensation-related tax deductions with respect to the compensation of a “covered employee” to the extent the compensation exceeds $1 million in a tax year. The definition of “covered employee” under Section 162(m) was expanded by the Tax Cuts and Jobs Act (TCJA) in 2017 and was expanded further by the American Rescue Plan Act (ARPA) in 2021.
Open in Who Shared Issue with article?

Double Taxation, IRS Audits of Deferred Compensation Payments May Arise from IRS Instructions for 2023 Forms W-2,1040 | JD Supra

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By Rosina Barker, Mary B. Hevener, Steven Johnson
| JD Supra
Companies required to use “box 11” of Form W-2 in 2023 to report either payments of nonqualified deferred compensation (deferred compensation) or FICA taxation of unpaid deferred compensation may soon be challenged by employees angry about potential double taxation of deferred compensation.
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